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Central Excise - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

When Section 11D of the Act is made applicable retrospectively ...


Show cause notice issued in December 2000 deemed timely due to retrospective application of Section 11D from 1991.

February 11, 2017

Case Laws     Central Excise     HC

When Section 11D of the Act is made applicable retrospectively with effect from 20/09/1991, show cause notice has been issued in the month of December, 2000, and therefore, it cannot be said that the same can be said to have been issued after unreasonable period. - HC

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